Mandatory electronic invoicing in Spain for the private sector

It is important to state that electronic invoices must comply with the provisions of the invoicing regulations and that technological solutions and platforms for electronic invoicing offered by service provider companies to entrepreneurs and professionals must guarantee their free interconnection and interoperability.
Also, the law establishes that companies supplying certain services to final consumers must issue and send electronic invoices in their relations with individuals who agree to receive them or who have explicitly requested them. This obligation affects companies supplying telecommunication services, financial services, water, gas, and electricity services among other sectors and activities prescribed in Article 2.2 of Law 56/2007.
It is important to note that the Spanish Government will develop additional regulations and determine the information and technical requirements to be included in the electronic invoice to verify the payment dates and obtain the payment periods.